black datestamp with matching straightline "Ship" (Clarke 541) and arced "Ship 12" in circle (Clarke unlisted) on incoming cover from Penambuco, Brazil, endorsed "Per Merrimack steamer", refused by Brazilian post office for lack of postage, reverse with "L. Westergaard & Co. Ship Agents & Ship Brokers, Philadelphia" black on white oval label, opened at three sides for display, small tears along edges, very fine, the unique Westergaard label use